Kharchuk V., PhD (Economics), Associate Professor, Associate Professor of Management and International Business Department, Lviv Polytechnic National University, Lviv, Ukraine

ORCID ID: 0000-0003-4354-9549
e-mail: Viktoriia.Y.Kharchuk@lpnu.ua

Omelianchuk A., Master Student Specialty «Management of Foreign Economic Activity», Lviv Polytechnic National University, Lviv, Ukraine

ORCID ID: 0000-0002-1074-6602
e-mail: anastasiia.omelianchuk.mnme.2019@lpnu.ua

Analysis of GRI and CSR Reports, submitted by Ukrainian Companies

Abstract. Introduction. The article investigates practical implementation of sustainable development and corporate social responsibility initiatives, based on GRI and CSR reports analysis.

Purpose. The aim of this study is to analyze SD and CSR reports and based on obtained results to make conclusions regarding practical implication highlighted concepts in Ukrainian business realities.

Results. Firstly, the authors elaborate an approach for analyzing given types of reports submitted by Ukrainian companies. Offered approach includes analysis of two separate samples (GRI and CSR reports) based on assessing 23 aspects which refer to SD and CSR initiatives. Secondly, main aspects and pieces of information, which are commonly used for describing SD and CSR in business practice are considered in detail and summarized.

Conclusions. Conclusions are made on the general comprehension of current practical implication of SD and CSR concepts, based on sequence of actions conducted by Ukrainian companies, highlighted in the reports.

Keywords: sustainable development; corporate social responsibility; reports; Ukrainian companies.

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